I'm pretty sure they were talking about the fraunhofer encoder at the time, but don't quote me on that.
Anyway, since listening conditions have generally improved, and I suspect people are better able to tell the difference between the higher levels of audio qualities nowadays, I said I'd run the test again to see if it still applies.
So, download and listen to this file.
It's a lossless wma containing two copies of the same audio clip from Walhalla. One of the copies is encoded at 192kbps, and the other is encoded at 320kbps. Both are cbr joint stereo, and are done with the LAME encoder (I tried the Fraunhofer first, but LAME gave better results).
I chose Walhalla coz this clip has a big spectral and dynamic range. It's plenty to put any encoder to the test.
I know it's easy to cheat ... but I would appeal to your better nature: listen first, vote, and then cheat to find out if you're right.
Edit: Wav file of the above, for those you can't play wmas